disclosures, little attention has been paid to the management
of risk, which has significant implications for
organizational practices, corporate governance, management
accounting and management control.
For this special issue of Management Accounting
Research, we invite submissions to explore this broad
range of issues. The intention is to highlight studies of
organizations at the leading edge of risk management
practice. Areas of interest include, but are not limited
to:
• The inter-relationships between risk management and
strategy, culture, control, performance measurement,
etc.
• The role of the management accountant in risk management.
• The impact of management accounting practices on risk
management, and the impact of risk management on
management control and management accounting practices.
• The impact of risk appetite and risk perceptions on management
control practices.
• Risk and governance: the role of Boards and audit committees.
• International comparisons of risk management and management
control.
We are interested in studies in the private, public and
not-for-profit sectors, at both the whole of enterprise level
as well as in risk-critical organizational units or processes.
Submissions could be either conceptual or case-studies.
Papers that consider the multi-level nature of risk and/or
use an interdisciplinary approach to the field are particularly
welcome. Papers should advance our theoretical
and/or empirical understanding of risk and risk management
and the relationship with management accounting
and control.